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Jorge Luis Tonetto, Adelar Fochezatto and Josep Miquel Pique
The Menor Preço Brasil application, based on a version developed in the state of Rio Grande do Sul, was launched in 2019 with the aim of expanding digital services to citizens. This application provides information on the nearest establishments and their...
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Qorien Arifah Elhany Mahaka, Havizon Havizon, Lucy Auditya
Pág. 1208 - 1217
Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the cont...
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Meidy Santje Selvy Kantohe,Joseph Kambey
Pág. 13 - 22
This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by ...
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Sohyun Park, Aram Yang, Hui Jeong Ha and Jinhyung Lee
Social mixing is one of the key objectives of the housing policy in OECD countries. The Low-Income Housing Tax Credit (LIHTC) program, the largest affordable housing construction program in the US since 1986, has recently set creating mixed-income commun...
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Faris Adilah,(Jenderal Soedirman UniversityIndonesia)Icuk Rangga Bawono,(Jenderal Soedirman UniversityIndonesia)Warsidi Warsidi,(Jenderal Soedirman UniversityIndonesia)
Pág. 236 - 250
This research is entitled ?Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)?The objective of this research is to examined individu...
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Viera Papcunová, Jarmila Hudáková, Michaela ?tubnová and Marta Urbaníková
A municipality?s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabita...
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Marina Bornman,Marianne Wassermann
AbstractOrientation: Because of the digital economy, taxpayers have access to new income streams. These virtual transactions have taxation consequences, and therefore taxpayers need specialised taxation knowledge to understand their tax obligations and a...
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César Pérez López, María Jesús Delgado Rodríguez and Sonia de Lucas Santos
The goal of the present research is to contribute to the detection of tax fraud concerning personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine Learning advanced predictive tools, by applying Multilayer Perceptron neu...
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Jackie Arendse,Lilla Stack
AbstractIn recent years, there has been an increasing focus on new sources of taxation, including wealth tax. In South Africa, two phenomena have driven the focus on wealth tax. Firstly, the need for additional tax revenue to fund an ongoing and growing ...
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Theresia Woro Damayanti
Pág. 41 - 49
This study examined the correlation between intention on tax compliance and tax compliance behavior with the moderating variable of religiosity orientation both intrinsic religiosity and extrinsic religiosity. The religiosity orientation in this study us...
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